# C_2007183EN.01002102.xml

| 4.8.2007 | EN | Official Journal of the European Union | C 183/21 |
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4.8.2007

EN

Official Journal of the European Union

C 183/21

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Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 31 May 2007 — Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf

(Case C-256/07)

(2007/C 183/36)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Mitsui & Co. Deutschland GmbH

Applicant:

Defendant: Hauptzollamt Düsseldorf

Defendant:

Questions referred

| 1. | Do payments of the seller/manufacturer to the buyer which, as in the present case, are made in the context of a guarantee agreement and by which the buyer is reimbursed the expenditure on repairs invoiced to him by his customers, reduce the customs value under Article 29(1) and (3)(a) of Council Regulation (EEC) No 2913/92 (1) establishing the Community Customs Code which was declared on the basis of the price agreed between the seller/manufacturer and the buyer? |
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1.

Do payments of the seller/manufacturer to the buyer which, as in the present case, are made in the context of a guarantee agreement and by which the buyer is reimbursed the expenditure on repairs invoiced to him by his customers, reduce the customs value under Article 29(1) and (3)(a) of Council Regulation (EEC) No 2913/92 (1) establishing the Community Customs Code which was declared on the basis of the price agreed between the seller/manufacturer and the buyer?

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| 2. | Do the payments referred to in Question 1 of the seller/manufacturer to the buyer for the reimbursement of expenses incurred under a guarantee constitute an adjustment of the transaction value under Article 145(2) of Commission Regulation (EEC) No 2454/93 (2) laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 444/2002 (3) amending Regulation (EEC) No 2454/93 and Regulations (EC) No 2787/2000 and (EC) No 993/2001? |
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2.

Do the payments referred to in Question 1 of the seller/manufacturer to the buyer for the reimbursement of expenses incurred under a guarantee constitute an adjustment of the transaction value under Article 145(2) of Commission Regulation (EEC) No 2454/93 (2) laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 444/2002 (3) amending Regulation (EEC) No 2454/93 and Regulations (EC) No 2787/2000 and (EC) No 993/2001?

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| 3. | Should either of the first two questions be answered in the affirmative: is Article 145(2) and (3) of Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 444/2002 amending Regulation (EEC) No 2454/93 and Regulations (EC) No 2787/2000 and (EC) No 993/2001, to be applied to imports in respect of which the customs declarations were accepted before the entry into force of Commission Regulation (EC) No 444/2002 amending the Regulation implementing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001? |
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3.

Should either of the first two questions be answered in the affirmative: is Article 145(2) and (3) of Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 444/2002 amending Regulation (EEC) No 2454/93 and Regulations (EC) No 2787/2000 and (EC) No 993/2001, to be applied to imports in respect of which the customs declarations were accepted before the entry into force of Commission Regulation (EC) No 444/2002 amending the Regulation implementing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001?

| 4. | Should Question 3 be answered in the affirmative: is Article 145(2) and (3) of Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 444/2002 amending the Regulation implementing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001, valid? |
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4.

Should Question 3 be answered in the affirmative: is Article 145(2) and (3) of Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 444/2002 amending the Regulation implementing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001, valid?

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(1)  OJ 1992 L 302, p. 1.

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(2)  OJ 1993 L 253, p. 1.

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(3)  OJ 2002 L 68, p. 11.

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